CLA-2-21:S:N:N7:228 806446
Mr. Marty Langtry
Tower Group International
5420 West 104th Street
Los Angeles, CA 90045-6069
RE: The tariff classification of wine and cider-making kits from
the United Kingdom
Dear Mr. Langtry:
In your letter dated January 26, 1995, on behalf of D & D
Imports, Van Nuys, CA, you requested a tariff classification
ruling.
Two products are identified in your letter, a "Winesack" and
a "Cidersack." Both are kits containing all the ingredients
needed for brewing wine or alcoholic cider in the consumer's
home. A sample of the Winesack, submitted with your inquiry, was
examined and disposed of. The product consists of a sealed,
plastic-lined, split-film sack, measuring approximately 19-1/2
inches tall and 12 inches wide, to which has been attached a
filling cap/pressure regulating valve and a dispensing spigot.
Inside the Winesack is a blend of sugar syrup (70.87 percent),
grape and apple juice concentrates (29.12 percent), diammonium
phosphate (.0028 percent), and bentonite (.0014 percent). The
blend inside the Cidersack consists of concentrated apple juice
(85.7 percent), maltose syrup (14 percent), and yeast nutrient
(.3 percent). A 5-gram packet of yeast is attached to the
product label on the outside of the bag. According to the label
instructions, the purchaser need only add water and the contents
of the yeast packet. The wine or cider brews in the bag, and is
ready for drinking in two to three weeks.
The applicable subheading for the wine-making kit will be
2106.90.9972, Harmonized Tariff Schedule of the United States
(HTS), which provides for food preparations not elsewhere
specified or included...other...preparations for the manufacture
of beverages...containing sugar derived from sugar cane and/or
sugar beets. The applicable subheading for the cider-making kit
will be 2106.90.9973, HTS, which provides for food preparations
not elsewhere specified or included...preparations for the
manufacture of beverages...other. The rate of duty, for both
products, will be 9.4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport